§ 2351 Definitions
§ 2352 Proof of payment of domiciliary death taxes
§ 2353 Notice to domiciliary state
§ 2354 Accounting and decree of Court of Chancery upon petition of …
§ 2355 Prerequisites of approval of final account
§ 2356 Applicability of subchapter
§ 2357 Construction of subchapter
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Terms Used In Delaware Code > Title 12 > Chapter 23 > Subchapter IV - Nondomiciliary Decedents' Estates

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
  • Court: means the Court of Chancery. See Delaware Code Title 12 Sec. 39A-101
  • death taxes: include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent's death. See Delaware Code Title 12 Sec. 2351
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Domiciliary state: means the jurisdiction in which the decedent was domiciled at the time of the decedent's death. See Delaware Code Title 12 Sec. 2351
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Intestate: Dying without leaving a will.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Party: means the respondent, petitioner, guardian, conservator, or any other person allowed by the Court to participate in a guardianship or protective proceeding. See Delaware Code Title 12 Sec. 39A-101
  • Probate: Proving a will
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Delaware Code Title 12 Sec. 39A-101
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, a federally recognized Indian tribe, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 12 Sec. 39A-101
  • Testate: To die leaving a will.
  • Testator: A male person who leaves a will at death.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302